https://www.taxtmi.com/caselaws?id=213624 The Tribunal found in favor of the assessee, ruling that the CIT(A) erred in enhancing the assessment without providing an opportunity for the assessee to contest the enhancement, violating the Income Tax Act. The Tribunal set aside the order and remanded the case to the CIT(A) for reconsideration, emphasizing the importance of fair procedures and allowing the assessee to present additional evidence. The appeal was allowed for statistical purposes. en-us Fri, 21 Oct 2011 00:00:00 +0530 Wed, 23 May 2012 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213624 The Tribunal found in favor of the assessee, ruling that the CIT(A) erred in enhancing the assessment without providing an opportunity for the assessee to contest the enhancement, violating the Income Tax Act. The Tribunal set aside the order and remanded the case to the CIT(A) for reconsideration, emphasizing the importance of fair procedures and allowing the assessee to present additional evidence. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213624